Although Dier, 23, is open to the prospect of a move to the Red Devils, the Tottenham Hotspur chairman Daniel Levy has categorically ruled any possibility of such a move out.

It was also understood that United executive Ed Woodward made a bid for the England player – on the instructions of club coach Jose Mourinho – but Levy had refused and made it plain he was not interested in selling Dier and United ought to take this as his final word on the matter.

But United has refused to cave in particularly as Mourinho and the club continues their pursuit for a defensive midfielder. It appears to be of the highest priority as United are considering making a second offer of £50m and would more than double his £70,000 weekly wage, taking it beyond Tottenham’s £100,000 ceiling.

Should Dier ask for a pay rise to match United’s offer, Levy could not do so without breaking Spurs’ standing wage structure and he will not do this for fear of encouraging other players to ask for large rises — a highly fitting reward for the club that finished second in the Premier League last season.

The situation could also play into Mourinho’s and United’s hands as Dier had been playing second fiddle to Victor Wanyama, who was signed from Southampton in June last year.

Furthermore, Dier had been playing mostly in central defence as part of a back four or back three last season. However, the England International clearly wants to secure his place as a defensive midfielder, and He knows Mourinho would play him in his favoured role.

While there had also been assumptions earlier that they could lure Chelsea’s Nemanja Matic, any negotiations would have likely be complicated after the Manchester Club made a coup for Lukaku, who also happened to be a transfer target for the Blues.

In other news, it was also reported that Manchester United opted not to pursue Arsenal’s £52.7m signing Alexandre Lacazette earlier this summer, as Mourinho and his scouting operation believed that the Frenchman was not up to standard, especially in regards to Lacazette’s suitability for the Premier League, his physical attributes and big-game mentality.